a lot of us have talked about 25%. at least a level 25% that we need to reach. >> the challenge is how far we are willing to go in broadening the base. we do not have the ability to lose it revenue as about the business tax reform. it is challenging to get to 25%. >> do you agree on the corporate side that we should be revenue neutral? my understanding is that in the past we have focused on the corporate rate. >> have the tax code be simplified and consistent with a more robust investment environment, particularly in a competitive environment with other countries. i think it can be done in a revenue neutral way. i do nothing would have the ability to raise the revenue we need to deal with the fiscal problem is with the business tax reform. >> in regards to business taxation, many have made the argument that we need to pay very close attention to the individual code regard to its impact on business taxation. do you think we can do corporate reform without also doing individual tax reform? >> i think we could, but i do n